Authorizes an extension of time to file tentative assessment roll in certain towns.
Ayes (62): Adams, Addabbo, Alesi, Avella, Ball, Bonacic, Breslin, Carlucci, DeFrancisco, Diaz, Dilan, Duane, Espaillat, Farley, Flanagan, Fuschillo, Gallivan, Gianaris, Golden, Griffo, Grisanti, Hannon, Hassell-Thomps, Huntley, Johnson, Kennedy, Klein, Krueger, Kruger, Lanza, Larkin, LaValle, Libous, Little, Marcellino, Martins, Maziarz, McDonald, Montgomery, Nozzolio, O'Mara, Oppenheimer, Parker, Peralta, Perkins, Ranzenhofer, Ritchie, Rivera, Robach, Saland, Sampson, Savino, Serrano, Seward, Skelos, Smith, Squadron, Stavisky, Stewart-Cousin, Valesky, Young, Zeldin
TITLE OF BILL: An act to authorize an extension of time to file a tentative assessment roll in certain towns
PURPOSE: This legislation provides the Town of Hamilton in Madison County with the authority to enact a local law or resolution to extend their current tentative assessment roll and to establish a new date, no later than July 31, 2011, for filing the tentative roll.
SUMMARY OF PROVISIONS: This legislation allows a town in a county with a population between 73,000 and 75,000 inhabitants to adopt a local law or resolution to extend the time for filing the tentative roll and to establish a new grievance process.
JUSTIFICATION: The Town of Hamilton in Madison County, in their efforts to comply with State law and keep assessed property values up-to-date and at a uniform percentage of value, have experienced problems in the preparation of the 2011 assessment rolls.
A review of the 2011 preliminary assessment roll by the Town Board and counsel have indicated potential inequities and irregularities arising from the Town's participation in the annual reassessment program.
In its effort to promote fairness, the Town has determined that it has no other option than to request special legislation allowing for an extension of time for the filing of the tentative roll for 2011.
Similar legislation was passed and signed into law for the City of Cohoes Chapters 128 & 129 of 2002; and for certain towns in Fulton County in 2005 Chapter 177 of 2005
LEGISLATIVE HISTORY: This is new legislation.
FISCAL IMPLICATIONS: None to the State.
EFFECTIVE DATE: This act shall take effect immediately and shall be deemed to have been in full force and effect on and after March 1, 2011.
STATE OF NEW YORK ________________________________________________________________________ 5529--A 2011-2012 Regular Sessions IN SENATE May 31, 2011 ___________Introduced by Sen. VALESKY -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to authorize an extension of time to file a tentative assessment roll in certain towns THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. (a) Notwithstanding any general, special, or local law to the contrary, in any assessing unit which is a town within a county having a population of more than 73,000 and less than 75,000 inhabit- ants, determined in accordance with the latest federal decennial census, in which the taxable status date for the final assessment roll which is to be completed and filed in 2011 is March 1, 2011, the tentative assessment roll for 2011 may be filed no later than July 31, 2011, subject to the provisions of this act. (b) An assessing unit which is subject to the provisions of this act may adopt a local law or resolution postponing the filing of the tenta- tive assessment roll to a date no later than July 31, 2011 and canceling any previously filed tentative assessment roll for 2011. A copy of such local law or resolution shall be filed with the commissioner of taxation and finance. (c) The governing body of such an assessing unit may adopt a local law or resolution superseding its prescribed date for filing the tentative assessment roll and associated dates relative to the 2011 assessment roll to the extent it deems necessary to accommodate the determination of assessments of all property in the assessing unit, and for the proc- essing and full consideration of complaints, subject to the following: (i) The governing body shall, by local law or resolution, establish a specific date by which the assessor shall be required to file a tenta- tive assessment roll.EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD11776-02-1 S. 5529--A 2
(ii) The governing body shall provide for the notification of property owners of any increases in assessments from a previous year. (iii) If the locally applicable period for filing complaints with respect to tentative assessments shall end on or before the date estab- lished pursuant to paragraph (i) of this subdivision, the governing body shall, by local law or resolution, establish a date or dates on which the board of assessment review shall convene for the sole purpose of hearing complaints in relation to assessments in such tentative assess- ment roll. Such local law or resolution shall further establish a date by which the board of assessment review shall determine such complaints and notify the assessor of its determinations. S 2. This act shall take effect immediately and shall be deemed to have been in full force and effect on and after March 1, 2011.